Cal. Revenue and Taxation Code - RTC § 7292.8. Section 7292.8.
(a)
(1)
Notwithstanding any other law, the County of Sonoma may impose a transactions and use tax or combination of transactions and use taxes for general or specific purposes at a combined rate totaling no more than 1 percent that would, in combination with all taxes imposed in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), exceed the limit established by Section 7251.1.
(2)
Notwithstanding any other law, any city within the County of Sonoma may impose a transactions and use tax or combination of
transactions and use taxes for general or specific purposes, at a combined rate totaling no more than 1 percent that would, in combination with all taxes imposed in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), exceed the limit established by Section 7251.1.
(3)
Notwithstanding any other law, the Sonoma County Transportation Authority may impose a transactions and use tax or combination of transactions and use taxes for specific purposes, at a combined rate totaling no more than 1 percent that would, in combination with all taxes imposed in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), exceed the limit established by Section 7251.1.
(b)
An ordinance adopted pursuant to subdivision (a) shall meet all of the following requirements:
(1)
The County of Sonoma, a city within the county, or the Sonoma County Transportation Authority adopts an ordinance proposing the transactions and use tax by any applicable voting approval requirement.
(2)
The ordinance proposing the transactions and use tax is approved by the voters voting on the ordinance in accordance with Article XIII
C of the California Constitution. The election on the ordinance proposing the transactions and use tax shall occur on or after November 6, 2018, and before January 1, 2026.
(3)
The transactions and use tax conforms to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), other than Section 7251.1.
(c)
The changes made to this section by the act adding this subdivision, except for the change made to paragraph (2) of subdivision (b) requiring the ordinance to be approved by the voters prior to January 1, 2026, do not constitute a change in, but are declaratory of, existing law.